看懂公司年报中的术语（中英文对照）
资产负债表Balance Sheet
损益表income statement
资产assets
流动资产current asset
现金cash
银行存款bank deposit
有价证券security
应收票据notes receivable
应收帐款accounts receivable
坏帐准备allowance for bad account
预付货款prepaid cash
其它应收款other accounts recivable
待摊费用deferred expense
存货inventory
一年内到期的长期存款long-term deposit in one year
其它流动资产other current assets
流动资产合计total current assets
长期投资: long-term investment
一年以上的投资款项investment over 1year
固定资产：fixed assets
固定资产原价original price
减：累计折旧accumulated depreciation
固定资产净值net book value
减：累计折旧accumulated depreciation
固定资产清理disposal of fixed assets
工商年报在建工程construction-in-progress
无形资产：intangible assets
场地使用权leasehold
工业产权及专有技术franchises and patents
其它无形资产other intangible assets
无形资产合计total intangible assets
其它资产：other assets
开办费setting-up
递延投资损失deferred investment loss
递延税款借项debit of deferred tax
其它递延支出other deferred expense
待转销汇兑损失available-for-sale exchange loss 其它资产合计total other assets
资产总计total assets
负债及所得者权益liabilities and owners equity 流动负债：current liabilities
短期借款short-term liability
应付票据notes payable
应付帐款accounts payable
应付工资salaries payable
预收货款accrued accounts
应交税金taxes payable
应付股利dividends payable
应付福利费allowance payable
其他应付款other accounts payable
职工奖励及福利基金bonus and allowance bond
一年内到期的长期借款short term accounts payable
其它流动负债other current liabilities
流动负债合计total current liabilities
长期负债：long-term liabilities
应付公司溢价（折价）premium/discount coporate liability 产品销售收入sales revenue
其中：出口产品销售收入export goods sales revenue 减：销售折扣与折让less:sales allowance and discounts 产品销售净额net sales
减：产品销售成本less: cost of goods sold
其中：出口产品销售成本cost of exported goods sold
产品销售税金sales tax
产品销售毛利gross profit
减：销售费用sales expense
管理费用operating expense
财务费用finance expence
其中：汇兑损失（减汇兑收益）exchange loss(less exchange gain) 利息支出（减利息收入）interest expense(less interest revenue) 产品销售利润net sales
加：其它业务利润add: other income
补贴收入bonus income
加：投资收益add: investment gains
营业外收入extra-operating revenue
减：营业外支出^^^^^^^^^^expense
加：以前年度损益调整
利润总额total income
减：所得税less: income tax
净利润net income
负债及所得者权益liabilities and owners equity
流动负债：current liabilities
短期借款short-term liability
应付票据notes payable
应付帐款accounts payable
应付工资salaries payable
预收货款accrued accounts
应交税金taxes payable
应付股利dividends payable
应付福利费allowance payable
其他应付款other accounts payable
职工奖励及福利基金bonus and allowance bond
一年内到期的长期借款short term accounts payable
其它流动负债other current liabilities
流动负债合计total current liabilities
长期负债：long-term liabilities
应付公司溢价（折价）premium/discount coporate liability 产品销售收入sales revenue
其中：出口产品销售收入export goods sales revenue 减：销售折扣与折让less:sales allowance and discounts 产品销售净额net sales
减：产品销售成本less: cost of goods sold
其中：出口产品销售成本cost of exported goods sold
产品销售税金sales tax
产品销售毛利gross profit
减：销售费用sales expense
管理费用operating expense
财务费用finance expence
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